Employer Reporting Obligations

Many employers in the trade show industry engage the help of union workers in one capacity or another. Most, if not all, of these employees are cov­ered under the Union's welfare plan (also known as a multi­employer welfare plan).

These plans are subject to reporting requirements under the Afford­able Care Act) Did you know that the ACA imposes separate disclosure and reporting obli­gations on both multiemployer funds and their contributing employers (provided that such employers are "applicable large employers" or "ALEs" (i.e., those employers with 50 or more full-time and/ or full-time equivalent employees)?